A Guiding Framework for Backdated Nutrient Stock Reconstruction and Valuation in Residual Fertility Accounting

Harrison Coker, Madelynn M. Fisher and Jason P. Sardella

No wbr8y_v1, SocArXiv from Center for Open Science

Abstract: Tax-oriented materials on residual or excess soil fertility deductions indicate demand for methods that document the presence, extent, attribution, and exhaustion of acquired nutrient stocks over time. The objective of this protocol is to outline a standardized residual fertility accounting protocol for use in tax-position purposes. The protocol defines residual fertility as the plant-available nutrient stock within a specified management depth at acquisition, measured with accepted soil-test methods in a robust spatial design, reconstructed by a backdated nutrient mass balance, and translated to economic value by transparent nutrient price series. The backdating framework incorporates four modules: (1) post-acquisition nutrient additions, (2) nutrient export in products, (3) erosion-related losses, and (4) leaching and volatilization. The protocol recommends explicit reporting of sampling design, utilization of representative property means, historical management evidence tiers, and uncertainty analysis. The protocol provides a standardized framework for a field in which practice currently exceeds peer-reviewed methodology.

Date: 2026-06-17
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Persistent link: https://EconPapers.repec.org/RePEc:osf:socarx:wbr8y_v1

DOI: 10.31219/osf.io/wbr8y_v1

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